The State Tax Service has introduced a new form of electronic invoice (ESF) intended for use in the trade sector through marketplaces. According to the STS, this document must be issued before sending goods outside the Kyrgyz Republic and serves exclusively for the documentary accounting of exported goods that will be sold through electronic trading platforms.
It is important to note that the issuance of this ESF form is not considered a sale of goods and does not entail tax obligations.
The process of issuing an ESF for trading on marketplaces includes the following steps:
– log into the electronic invoice information system and select the "ESF for Marketplaces" section;
– in the upper right corner of the screen, click the "Add" button;
– then the taxpayer must fill in all the necessary fields in accordance with the "Procedure for Issuing and Applying Invoices in the Framework of Trading Activities on Electronic Trading Platforms".
Please note that the invoice created for trading on the electronic trading platform cannot be changed or canceled.
The taxpayer must fill in all data completely, accurately, and without errors, as the entered information cannot be canceled or changed after saving.
The STS emphasizes that the introduction of the new ESF form is aimed at creating comfortable conditions for business and ensuring uninterrupted export of goods from the country.
